In December 2024, the Ministry of Economy and Finance (MEF) announced the launch of Cambodia’s centralized CTC e-Invoicing System, allowing taxpayers to join voluntarily.
In January 2025, the MEF began Stage 1 of the system’s mandatory roll-out, starting with a B2G obligation. It applies to the central budget units of the Ministry of Economy and Finance and the Ministry of Environment, as well as any companies or suppliers of both ministries. This means that all invoices for payment requests that have gone through procurement procedures, starting from fiscal year 2025, must be issued electronically via the Cambodia e-Invoicing System.
B2B e-invoicing remains optional, though the MEF plans to implement a mandatory schedule in the future. B2C e-invoicing, on the other hand, is currently not supported by the system, but the MEF also has plans to allow it in the future.
